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V2092-24 26 September 2024 · SG de Impuestos sobre la Renta de las Personas Físicas Criterion in force
IRPF · deducción por eficiencia energética

Subsidies must be deducted from the base for energy efficiency tax relief

A taxpayer inquired whether a subsidy from the Regional Government of Andalusia should be deducted from the base for energy efficiency tax relief on their home. The Directorate-General for Taxes (DGT) ruled that the subsidised amounts must be deducted and that the subsidy constitutes a capital gain.

The question raised

Inclusion of the subsidy in the base for the deduction for works to improve energy efficiency in dwellings.

The DGT's ruling

To determine the base for the deduction for energy rehabilitation works, amounts that have been subsidized by public aid or are subject to such aid by definitive resolution must be deducted. The subsidy obtained constitutes a capital gain due to the variation in the value of the assets. Said gain shall be attributed to the tax period in which its collection takes place.

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